Daftar Isi: Pengaruh Alokasi Pajak Antar Periode, Persistensi Laba dan Ukuran Perusahaan terhadap Kualitas Laba

Main Author:	Pratama, Kevin Novo
Format:	Thesis NonPeerReviewed Book
Bahasa:	eng
Terbitan:	, 2018
Subjects:	Business HF5601 Accounting HG Finance
Online Access:	http://repository.uib.ac.id/1373/1/s-1442027-abstract-en.pdf http://repository.uib.ac.id/1373/2/s-1442027-abstract-id.pdf http://repository.uib.ac.id/1373/3/s-1442027-bibliography.pdf http://repository.uib.ac.id/1373/4/s-1442027-chapter1.pdf http://repository.uib.ac.id/1373/5/s-1442027-chapter2.pdf http://repository.uib.ac.id/1373/6/s-1442027-chapter5.pdf http://repository.uib.ac.id/1373/7/s-1442027-cover-id.pdf http://repository.uib.ac.id/1373/

Daftar Isi:

Penelitian yang dilakukan meneliti tentang pengaruh alokasi pajak antar periode, persistensi laba dan ukuran perusahaan terhadap kualitas laba. Peneliti dilakukan pada perusahaan manufaktur Bursa Efek Indonesia 2012 - 2016. Contoh dipilih berdasarkan sistem purposive sampling. Data yang digunakan yaitu data sekunder berasal dari website Indonesia Stock Exchange www.idx.co.id. Hasil uji regresi mengindikasikan bahwa pajak antar periode tidak berpengaruh signifikan terhadap kualitas laba sementara persistensi laba dan ukuran perusahaan berpengaruh positif signifikan terhadap kualitas laba. ********************************************************************** This research examines the effect of tax allocation between periods, earnings persistence and firm size on earnings quality. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2016. The samples were selected based on purposive sampling method. The data used is secondary data from the Indonesia Stock Exchange website www.idx.co.id. Regression test results indicate that taxes between periods do not significantly influence earnings quality while earnings persistence and firm size have a significant positive effect on earnings quality.